REGISTERED NUMBER: 12015792 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DIGIBLU UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V Gysin

M Mccloskey

D A Williams

J Hinder

REGISTERED OFFICE:

C/O CBHC Ltd, Steeple House

Suite 3, First Floor

Church Lane

Chelmsford

Essex

CM1 1NH

REGISTERED NUMBER:

12015792 (England and Wales)

ACCOUNTANTS:

CBHC Limited

Suite 3, Steeple House

Church Lane

Chelmsford

Essex

CM1 1NH

FIXED ASSETS

Tangible assets

4

218

1,312

CURRENT ASSETS

Debtors

5

197,663

245,310

Cash at bank

7,683

113,036

205,346

358,346

CREDITORS

Amounts falling due within one year

6

268,204

362,208

NET CURRENT LIABILITIES

(62,858

)

(3,862

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(62,640

)

(2,550

)

CREDITORS

Amounts falling due after more than one year

7

189,076

188,479

NET LIABILITIES

(251,716

)

(191,029

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(251,816

)

(191,129

)

SHAREHOLDERS' FUNDS

(251,716

)

(191,029

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 June 2026 and were signed on its behalf by:

V Gysin - Director

1.	STATUTORY INFORMATION

Digiblu UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

During the year, the company's liabilities exceeded their assets. The director's give assurance that the company should still be regarded as a going concern

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

5,799

DEPRECIATION

At 1 January 2025

4,487

Charge for year

1,094

At 31 December 2025

5,581

NET BOOK VALUE

At 31 December 2025

218

At 31 December 2024

1,312

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

192,429

245,310

Other debtors

5,234

-

197,663

245,310

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

91,310

150,543

Trade creditors

17,928

20,132

Taxation and social security

109,326

164,848

Other creditors

49,640

26,685

268,204

362,208

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Related party loans

189,076

-

Directors loan accounts

-

188,479

189,076

188,479

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/12/25

31/12/24

£

£

Bank overdrafts

91,310

150,543

Within bank loans and overdrafts is a balance of £91,310 (2024: £150,543) payable by Digiblu UK Ltd in respect of invoice financing. This balance contains a fixed and floating charge over the assets of the company.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal Value:

31/12/25

31/12/24

2500

Ordinary A

0.01

25

93.67

633

Ordinary B

0.01

6.33

6.33

4017

Ordinary C

0.01

40.17

-

2250

Ordinary D

0.01

22.5

-

600

Ordinary E

0.01

6

-

100

100

10.	SHAREHOLDERS' LOANS

At the balance sheet date the company owed the following amounts to the shareholders:

Shareholder

2025

2024

Stephen Burke

£189,076

£188,479

Interest is charged on this loan at 5.50% throughout 2023, 2024 at 5% and 2025 at 4.50%.

11.	RELATED PARTY DISCLOSURES

Consulting services are rendered to Digiblu UK Limited by companies that had a Director in common with Digiblu UK Limited. The following amounts were invoiced to Digiblu UK Limited from the following companies.

Company

2025

2024

Gysin Consulting Limited

£120,000

£16,177

H2 Experience Limited

£NIL

£40,197

Early Mediation Limited

£3,656

£17,315

During the year